Implementasi Per-19/Pj/2014 Terhadap Tarif Pajak Penghasilan Orang Pribadi Dan Kepatuhan Pajak, Titin Fachriah Nur

Jurnal Vokasi Indonesia

No abstract provided.

Prosedur Penyebaran Risiko Asuransi Kebakaran Dalam Reasuransi Treaty Proposional: Studi Kasus Pt Tugu Pratama Indonesia, Kuncoro Kuncoro

Jurnal Vokasi Indonesia

No abstract provided.

Memahami Kriteria Kualitas Penelitian: Aplikasi Pemikiran Penelitian Kualitatif Maupun Kuantitatif, Endang Setiowati

Jurnal Vokasi Indonesia

No abstract provided.

Kajian Teoritis Atas Harmonisasi Antara Keseragaman (Uniformity) Praktik Akuntansi Komersial Dan Fiskal Dalam Perusahaan Perbankan Indonesia, Arie Widodo, Erwin Harinurdin

Jurnal Vokasi Indonesia

No abstract provided.

Persepsi Dosen Tetap Vokasi Ui Terhadap Proses Berbagi Pengetahuan Melalui Communities Of Practice (Cop), Dyah Safitri

Jurnal Vokasi Indonesia

No abstract provided.

Perbandingan Kebijakan Pajak Penghasilan Atas Ukm Di Indonesia Dengan Negara-Negara Anggota Oecd, Elsie Sylviana Kasim, Thesa Adi Purwanto

Jurnal Vokasi Indonesia

No abstract provided.

Media Sosial Dan Demokrasi Di Era Informasi, Devie Rahmawati

Jurnal Vokasi Indonesia

No abstract provided.

Analisis Sistem Pemprosesan Transaksi Pada Siklus Revenue Pt Sig, Arthaingan H. Mutiha

Jurnal Vokasi Indonesia

No abstract provided.

Aicpa Code Of Professional Conduct Effective December 15, 2014, Unless Early Implemented. Updated For All Official Releases Through December 15, 2014, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

The Implication Of Us Gaap And Ifrs Convergence On American Business, Austin Willmore

Honors Theses

The purpose of this work is to discuss the ongoing process of convergence between IFRS and GAAP. It addresses some of the limitations of previous research related to this topic: namely, gives a more recent perspective than is currently available, and also discusses various aspects of the project in a single paper. This paper addresses the timeline of the project, the costs that it presents, the status of the convergence effort, and discusses possible outcomes of these efforts. This research compares, contrasts, and analyzes IFRS and GAAP in several key areas that were (or are still) keeping the standards apart.

Code Of Professional Conduct As Of December 14, 2014, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, Comments Are Requested By May 15, 2015; Exposure Draft (American Institute Of Certified Public Accountants), 2014 December 10, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letter On Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Challenges Of Social Science In Research Management, Shyam Sunder

Shyam Sunder

No abstract provided.

Idrpoker.Com Agen Texas Poker Dan Domino Online Indonesia Terpercaya, Di Rosie

di rosie

IDRPoker.com Agen Texas Poker dan Domino Oline Indonesia Terpercaya - Saya meninjau banyak situs poker dan tidak sering bahwa saya menemukan satu yang mengejutkan saya. Saya tidak akan mengatakan Karbon poker adalah diamond in the rough, tapi situs menengah saya telah memainkan satu ini memiliki kesempatan terbaik untuk menjadi besar.

IDRPoker.com Agen Texas Poker dan Domino Oline Indonesia Terpercaya

Tax Effects Of The Affordable Care Act On Individuals And Small Businesses, Lindsey Atteberry

Honors Theses

This paper examines how the Affordable Care Act, passed into law in 2010, will affect individuals and businesses in regards to taxes. There are many different tax implications resulting from the Affordable Care Act. For individuals, these include the premium assistance credit, the net investment income tax, the increase in the medical expenses deduction threshold, the additional hospital insurance for high-income tax payers, and the individual mandate. For small businesses, these include the small business tax credit, the excise tax, and the new SIMPLE cafeteria plans which are now available. After discussing these new taxes and tax credits, several cases …

Do Non-Audit Fees Impair Auditor Independence? Using Goodwill Accounting To Help Reconcile The Debate, Jonathan Edward Shipman

Doctoral Dissertations

Prior literature’s inability to document an empirical relation between non-audit service fees and compromised auditor independence contradicts the significant and long-standing concerns expressed by regulators and the investing community. The purpose of this paper is to reconcile the lack of findings in prior research with regulators’ and investors’ concerns about non-audit services. Using a new measure – goodwill impairments – that alleviates many of the potential limitations that could have prevented prior research from documenting evidence to support the proposed relation between non-audit services and auditor independence, I find that the level of non-audit fees of a client is negatively …

Gross Domestic Product (Gdp) Rebasing And The Impact On Nigeria's Investment Environment, Bismark J. Rewane

Bullion

The paper looks at the impact of the rebasing on an important economic variable - investment. This is because investment is necessary for capital accumulation and economic growth. Specifically, this study examines the impact of GDP rebasing on Nigeria's investment environment. ln addition to this introduction section, section 2 considers GDP rebasing and the Nigerian case, section 3 is on the Nigerian Financial System Strategy (FSS) 2020, section 4 is on investment types, drivers and the Nigerian environment, section 5 offers some lessons for Nigeria and section 6 is the summary and conclusion.

Gdp Rebasing And Implications For Fss 2020., Oluwatoyin Jokosenumi

Bullion

A resilient economy founded upon a reliable financial system, is attainable upon the creation and management of a sound and progressive economic statistics and indicators such as the Gross Domestic Products (GDP) and other scholars’ parameters. This paper examines the GDP rebasing and its impact on Nigeria’s investment. The paper explains the concept of GDP; the need to maintain a strategic GDP; how it is computed and / or rebased. This is then followed by examining its implications, on all economic programs.

Employee's Participation: A Critical Success Factor For Justice Perception, Wai Kwan (Elaine) Lau

Accounting Faculty Research

The present study proposed and tested a model that examines the relationship between leadership style, employee’s participation, and justice perceptions. The paper extended the literature of the justice by connecting three major research areas (leadership style, employee’s participation, and organizational justice), and examined the influences of leadership style and employee’s participation in shaping employee’s perception of justice. Results indicated that transactional, transformational, and dynamic leadership have positive impact on distributive, procedural, and interactional justice. Moreover, the effect of leadership style on organizational justice was indirect through employee’s participation. This study synthesized previous leadership studies and argued that leadership style can …

Cfo Alert: Do You Know What Your Board Audit Committee Is Up To?, Clarence Goh

Research Collection School Of Accountancy

In October 2014, American Realty Capital Properties – one of the largest real estate investment trusts in the US – stunned the market. Its CEO, David Kay, disclosed that the company had overstated its income in the first quarter of the year – and that executives chose not to correct the error in the second quarter “in order to conceal the error.”

Cross-Listings And Corporate Cash Savings: International Evidence, Yuanto Kusnadi

Research Collection School Of Accountancy

This paper examines foreign firms that are cross-listed on the U.S. stock exchanges and finds that they exhibit higher cash savings sensitivity to stock price than their non-cross-listed counterparts. This finding is robust even after controlling for alternative regression specifications and samples, country-level institutional infrastructures, different listing types, and the endogeneity of the cross-listing decision. Further cross-sectional tests reveal that the increase in cash savings sensitivity to stock price is more pronounced for cross-listed firms with stock prices that are more informative, which is consistent with the influence of the managerial learning channel. The empirical evidence sheds more light on …

Singapore Boards And Directors – Of Those Who Govern And Direct, Clarence Goh

Research Collection School Of Accountancy

To provide insights intothe important roles thatdirectors play in thegovernance of firms,the Singapore Instituteof Directors (SID) andInstitute of SingaporeChartered Accountants(ISCA) – in partnershipwith Handshakes;Nanyang BusinessSchool, Nanyang TechnologicalUniversity; NUS Business School,National University of Singapore;Deloitte Singapore, and supportedby the Singapore Exchange (SGX) –conducted a comprehensive study ofthe boards of 717 companies, businesstrusts and REITs listed on the SGXas at end-2013. The study examinedthe structure and composition ofboards, director tenure, remuneration,meeting attendance, gender diversity,and multiple directorships. It alsodocumented the state of compliancewith relevant aspects of the SingaporeCode of Corporate Governance 2012(the Code).

Raising The Bar 3: Essential Finance And Accounting Function Staff Skills, Training Needs And Challenges In Driving Productivity, Clarence Goh

Research Collection School Of Accountancy

Tight manpower environment is likely to continue to be a feature of the Singapore economy. Thus, productivitygrowth is key, for firms to cope with tight labour market and sustaining higher wages.1 Beyond Singapore,productivity is also an area of focus for other Asian economies like Hong Kong and Japan, who face similarchallenges, such as rapidly ageing populations and shrinking workforces.

Determinants Of Ethical Climate In The Firm:The Role Of Governance Systems And Environmental Uncertainty, John J. Williams, Alfred E. Seaman

Research Collection School Of Accountancy

Corporate governance mechanisms essentially reside in the control structure/systems of most organizations and provide, theoretically at least, a conduit to support a better organizational ethical climate. This linkage, however, has seldom been portrayed this way in the literature and, correspondingly, there are virtually no empirical studies to offer increased understanding, especially with respect to the professional accountant in practice. Accordingly, this paper empirically assesses the governance mechanisms sanctioned by the International Federation of Accountants (2009) as determinants of an organization’s ethical climate based on evidence from a Canadian sample of CFOs/controllers. The ethics/leadership literature relating to ethical climate provides the …

From Independence To Regulation: A Look Into Major Accounting Scandals And The Changes Implemented By The Sarbanes-Oxley Act, Rachel A. Elkins

Chancellor’s Honors Program Projects

No abstract provided.

International Financial Reporting Standards Implementation In Canada: The Impact Of Ifrs Conversion On Canadian Public Banking Enterprises, Arina V. Gibson

Undergraduate Honors Theses

The purpose of the research is developing an understanding of the effect that International Financial Reporting Standards (IFRS) had, if any, on Canadian Publicly Accountable Enterprises (PAEs), specifically their external financial reporting compared to Canadian Generally Accepted Accounting Principles (Canadian GAAP). The focus of this research is the analysis of reported financial ratios of Canadian Banking companies for the year ended December 31, 2010, which will be tested for the statistically-significant differences between Canadian GAAP and IFRS. The research is designed to examine what impact on liquidity, leverage, profitability, and cash flows the change from Canadian GAAP to IFRS has, …

The Inclusion Of General Counsel In Top Management And Tax Avoidance, Beng Wee Goh, Jimmy Lee, Jeffrey Ng

Research Collection School Of Accountancy

We examine whether the inclusion of general counsel in top management is associated with a firm’s tax avoidance. We find that firms with general counsel as part of the top management team have lower GAAP effective tax rate, more uncertain tax positions, a higher likelihood of engaging in tax shelter activities, and more tax haven countries in which the firm reports a significant subsidiary, relative to firms without a general counsel in top management. In addition, we find that among firms with general counsel in top management, tax avoidance is greater when (1) the general counsel has tax-related expertise, (2) …

Obesity: The Elephant In The Budget Room That We Can No Longer Afford To Ignore, Katharine G. Linehart

Honors Theses

An analysis of the effect of obesity on the national budget.

Eco-Friendly Or Eco-Frenzy? A Cost-Benefit Analysis Of Companies’ Environmental Decisions., Dr. Sandria Stephenson, Natalie Rodriquez

Sandria Stephenson